Cognitive-Pedagogical Synergy in Cost Accounting: Mediating Effects of Intrinsic Motivation and Ability Belief in Business Education Students’ Academic Achievement and Critical Skills Acquisition

Abstract

 The development of critical skills among Business Education students necessitates
pedagogical approaches that transcend traditional instructional methods, fostering
deeper engagement and academic proficiency. Given the fundamental role of
Business Mathematics and Cost accounting in cultivating analytical reasoning for
business-related disciplines, integrating effective instructional approaches is
imperative for addressing persistent learning deficiencies. This study investigated
the predictive role of intrinsic motivation and ability belief on students’ critical skills
development, with particular emphasis on the mediating role of computational
thinking and problem-based learning in enhancing academic achievement.
Employing a quasi-experimental research design, data were collected from 139
Business Education students across two universities in Southeast Nigeria: The
University of Nigeria, Nsukka (UNN), and Nnamdi Azikiwe University, Awka
(UNIZIK). Five standardized research instruments were utilized to measure key
constructs, while Hierarchical Multiple Regression analysis was conducted to test
five hypotheses. The findings indicated that computational thinking and problembased learning significantly enhanced students' engagement in critical skills
development, while intrinsic motivation and ability belief emerged as strong
predictors of academic achievement and knowledge retention. The study contributes
to the theoretical discourse on innovative pedagogical frameworks and provides
empirical evidence to inform instructional practices in Business Mathematics and
Cost accounting.